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All Journal Jurnal Nusa Manajemen JEKAMI: Journal of Accounting CITACONOMIA : Economic and Business Studies
Mukhlis
SEKOLAH TINGGI ILMU EKONOMI BIMA
Economics, Econometrics & Finance

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The Effect of Current Ratio (CR) and Debt to Asset Ratio (DAR) on Profit Growth at PT. Dharma Satya Nusantara Tbk Izatul Yazidat; Aliah Pratiwi; Mukhlis
Journal JEKAMI Vol. 6 No. 1 (2026): January 2026
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines the effects of the Current Ratio (CR) and Debt-to-Asset Ratio (DAR) on profit growth at PT Dharma Satya Nusantara Tbk during the 2013–2023 period. Profit growth is a key indicator of corporate financial performance, reflecting a firm's ability to sustain profitability and create long-term value. This research employs a quantitative associative approach using secondary data obtained from the company's audited annual financial statements. The study analyzes 11 years of financial data selected through a saturated sampling technique. Multiple linear regression analysis was performed using SPSS version 26, preceded by classical assumption tests, including normality, multicollinearity, heteroscedasticity, and autocorrelation tests, to ensure model validity. The empirical findings reveal that the Current Ratio does not have a statistically significant effect on profit growth, indicating that higher liquidity does not necessarily translate into increased profitability. Conversely, the Debt-to-Asset Ratio has a positive and significant effect on profit growth, suggesting that an optimal capital structure supported by debt financing contributes to improved corporate earnings. Simultaneously, the Current Ratio and Debt-to-Asset Ratio significantly influence profit growth, demonstrating that liquidity and leverage jointly explain variations in corporate financial performance. The model explains 60% of the variation in profit growth, while the remaining 40% is attributable to other factors not included in this study. These findings provide practical insights for corporate managers and investors in evaluating financial performance and developing effective financing strategies to support sustainable profit growth.
PENGARUH KOMPETENSI, DISIPLIN KERJA DAN KEPUASAN KERJA TERHADAP KINERJA PEGAWAI PADA DINAS KELAUTAN DAN PERIKANAN KABUPATEN BIMA Jidan Alfian; Mukhlis; Muhammad yusuf
Jurnal Nusa Manajemen Vol. 3 No. 1 (2026): Jurnal Nusa Manajemen Volume 3 Nomor 1 Maret Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jnm.v3i1.329

Abstract

This study aims to determine the influence of Competence, Work Discipline, and Job Satisfaction on Employee Performance at the Bima Regency Maritime Affairs and Fisheries Service. The approach used in this study is an associative approach. The population in this study amounted to 101 people, with a sample of 70 ASN (State Civil Apparatus), 10 P3K (National Civil Service), and 21 Honorary. The research sample used 80 people. Data collection techniques used were observation, questionnaires, and literature studies. Data analysis techniques used were validity and reliability tests, classical assumption tests, multiple linear regression analysis, correlation coefficients, coefficients of determination, T-tests, and F-tests processed using the Statistical Product and Service Solution (SPSS) version 20 program. The results of the study indicate that Competence (X1), Work Discipline (X2), and Job Satisfaction (X3) simultaneously have a significant effect on Employee Performance at the Bima Regency Maritime Affairs and Fisheries Service.
Pengaruh Earning Per Share Dan Net Profit Margin Terhadap Harga Saham Pada PT. Indocement Tunggal Prakarsa Tbk Inatana Lestari; Nurul Huda; Mukhlis
CITACONOMIA : Economic and Business Studies Vol. 5 No. 03 (2026): Juli - September
Publisher : CITACONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/citaconomia.v5i03.5846

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Earning Per Share (EPS) dan Net Profit Margin (NPM) secara parsial dan simultan terhadap harga saham pada PT Indocement Tunggal Prakarsa Tbk. Jenis penelitian yang digunakan adalah penelitian asosiatif dengan pendekatan kuantitatif. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan keuangan tahunan (annual report) PT Indocement Tunggal Prakarsa Tbk selama periode 2008–2025. Teknik pengambilan sampel menggunakan purposive sampling dengan jumlah sampel sebanyak 18 tahun. Teknik pengumpulan data dilakukan melalui dokumentasi dan studi kepustakaan. Analisis data menggunakan program SPSS dengan metode analisis regresi linear berganda, uji asumsi klasik, koefisien determinasi, uji t, dan uji F. Hasil penelitian menunjukkan bahwa Earning Per Share (EPS) berpengaruh positif dan signifikan secara parsial terhadap harga saham dengan nilai signifikansi sebesar 0,010 < 0,05. Sementara itu, Net Profit Margin (NPM) tidak berpengaruh signifikan secara parsial terhadap harga saham dengan nilai signifikansi sebesar 0,100 > 0,05. Secara simultan, Earning Per Share (EPS) dan Net Profit Margin (NPM) berpengaruh signifikan terhadap harga saham dengan nilai signifikansi sebesar 0,014 < 0,05. Nilai koefisien determinasi (R Square) sebesar 0,432 menunjukkan bahwa EPS dan NPM mampu menjelaskan variasi harga saham sebesar 43,2%, sedangkan sisanya dipengaruhi oleh faktor lain di luar penelitian.
Co-Authors Aliah Pratiwi Inatana Lestari Izatul Yazidat Jidan Alfian Muhammad Yusuf